(1) Suggestions on the system: At present, the state should improve the laws and regulations in the field of artificial intelligence as soon as possible, ensure the development of artificial intelligence in a good environment, formulate relevant policies on the application of artificial intelligence in the field of finance and taxation, and reform the existing rules and regulations on financial management. It is necessary to establish the role of management accounting and artificial intelligence to assist human beings. At the same time, fiscal and taxation staff should have a sense of competition and avoid being gradually replaced by artificial intelligence because of their lack of ability.

(II) Suggestions of personnel in artificial intelligence and finance and taxation In enterprise work, personnel in artificial intelligence and personnel in finance and taxation should always keep in touch, have tacit understanding and constantly run in. Learn from each other's strengths, exchange their professional knowledge, cultivate compound talents who can master both artificial intelligence technology and fiscal and taxation technology, and always pay attention to enterprise information management to ensure the safety of artificial intelligence data and avoid the leakage of enterprise financial information due to inadequate management, which is a huge loss for enterprises. Therefore, both artificial intelligence personnel and fiscal and taxation personnel should maintain a rigorous and serious work attitude during their work, so as to realize their own value.

(III) Suggestions for artificial intelligence R&D enterprises and fiscal and taxation enterprises In terms of financial management, enterprises should always upgrade their information management systems. When using artificial intelligence, they should pay attention to network security and develop to intelligent management. In the process of cooperation with artificial intelligence enterprises, we should constantly feedback the problems of artificial intelligence hardware or software, participate in the construction of artificial intelligence, and let artificial intelligence enterprises continuously improve the problems in the use of the system. Moreover, the two companies can also cooperate to build an artificial intelligence finance and taxation college to give artificial intelligence a lot of data, so that artificial intelligence can have a good development, and all enterprises can win and benefit.

(IV) Suggestions for Finance and Taxation Staff For the staff in the field of corporate finance and taxation, we should take a positive attitude towards the emergence of artificial intelligence. We should not feel depressed and deny our self-ability just because enterprises start to use artificial intelligence. We should be clear that although the emergence of artificial intelligence has replaced some simple labor that requires manpower, it is still very necessary for professional tax collectors. To avoid the misconception that you will always be replaced by artificial intelligence, you must first exercise yourself and learn more, not only the knowledge of finance and taxation, but also the knowledge of how to use artificial intelligence to help you complete some simple tasks, constantly improve your comprehensive quality and learn some management knowledge to make yourself valuable. Because artificial intelligence is not perfect and accurate in the field of finance and taxation, and lacks some big data and professionals, artificial intelligence is untenable in modern development. In view of these situations, we first need the support of the state, vigorously cultivate compound talents in the fields of artificial intelligence and finance and taxation, and solve the problem of capital talents, so that artificial intelligence can be widely used in the field of finance and taxation in the future, reducing the burden on financial personnel and improving work efficiency.

Source: Jinxiu Zhong 202 1 Phase 5.